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Aspecte contabile şi fiscale a evidenţei tichetelor de masă la angajator

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cris.sourceIdoai:irek.ase.md:1234567890/546
dc.creatorCușmăunsă, Rodica
dc.creatorGanea, Valeria
dc.date2020-09-25T06:43:51Z
dc.date2020-09-25T06:43:51Z
dc.date2019-03-15
dc.date.accessioned2023-11-13T20:52:23Z
dc.date.available2023-11-13T20:52:23Z
dc.descriptionCUȘMĂUNSĂ, Rodica, GANEA, Valeria. Aspecte contabile şi fiscale a evidenţei tichetelor de masă la angajator. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 70-75. ISBN 978-9975-75-950-2.
dc.descriptionIn this article, authors will examine the accounting and tax treatments for employers who will offer meal vouchers to employees. Meal vouchers help employers to maintain the order in the company and employees to ease their lunch break. As methodological support of the investigation will serve the universal method of research of matter, phenomena, processes - the dialectical method of knowledge with its components: analysis, synthesis, induction and deduction, as well as methods inherent in economic disciplines: observation, comparison, selection, grouping and scientific abstraction. The implementation of the meal vouchers in the Republic of Moldova in the future will bring benefits to the development of the national economy, by increasing the purchasing power by employees, reducing the work on the black market, developing the sector of commercial/catering establishments, and the reduction of the shadow economy that, over the time, stimulates economic growth. JEL: M 40, 41, 49
dc.formatapplication/pdf
dc.identifier978-9975-75-950-2
dc.identifier${dspace.ui.url}/handle/1234567890/546
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/546
dc.identifier.urihttps://cris.ase.md/handle/123456789/4580
dc.languageother
dc.publisherASEM
dc.subjecttichetele de masă
dc.subjectfacilitate fiscală
dc.subjecthrana organizată a angajaţilor
dc.subjectbeneficiile angajaţilor
dc.subjectmeal vouchers
dc.subjectaccounting and tax treatments
dc.titleAspecte contabile şi fiscale a evidenţei tichetelor de masă la angajator
dc.typeArticle
dspace.entity.typePublication
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